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                                        Splitting Federal

                                        Income Tax

                                                                    Refunds

                                        Important Information for U.S.

                                        Financial Institutions

                                        Publication 4541 (Rev. 2-2011)  Catalog Number 48763C  
Visit www.irs.gov for more information. Department of the Treasury  Internal Revenue Service



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                                                                    2.   Ensuring your customers have correct account and routing 
More choices for direct deposit                                     number information and urging them to double-check the 
                                                                    accuracy of account and routing information entered on 
of income tax refunds including the 
                                                                    their returns.

purchase of Savings Bonds                                              The IRS assumes no responsibility for taxpayer errors in 
Taxpayers have more choice and exibility for direct deposits of     account or routing information.
their federal income tax refunds. They can directly deposit their    •    If the taxpayer omits a digit in the account or routing number 
refund (or part of it) to one or more accounts at a bank or other   of an account and the number does not pass IRS’ validation 
nancial institution in the United States, or they can buy up to     check, IRS will send a paper check for the entire refund.
$5,000 in paper series I savings bonds.
                                                                     •    If a taxpayer incorrectly enters account or routing 
Taxpayers can continue to use the direct deposit line on Form       information and the nancial institution returns the funds to 
1040 to electronically send their refunds to one account. IRS Form  the agency, the IRS will re-issue that portion of the refund as 
8888, Allocation of Refund (Including Savings Bond Purchases)       a paper check.
is required to split their refunds into more than one account or 
purchase savings bonds. Taxpayers can buy bonds for themselves       •    If a taxpayer incorrectly enters account or routing 
or others, including children or grandchildren.                     information resulting in a deposit to another person’s 
                                                                    account, the taxpayer must take corrective action through the 
This gives taxpayers more options for managing their refunds 
                                                                    respective nancial institution to recover their funds.
— whether for immediate use or future savings — teamed with the 
speed and safety of direct deposit. It’s a win-win.                 3.   Encouraging customers to communicate with you about 
You can help your customers understand their choices, maximize      direct deposits to their individual retirement arrangements.
their direct deposit options and ensure their funds arrive as 
intended by:                                                           As with all IRA deposits, the account owner is responsible for 
 1.   Informing your customers about your guidelines for            informing their IRA trustee of the year for which the deposit 
 accepting direct deposits.                                         is intended and for ensuring their contributions do not exceed 
                                                                    their annual contribution limitations. Federal income tax 
    The IRS will deposit a refund to any checking or savings        refund direct deposits will not indicate an IRA contribution 
 account that is in the taxpayer’s name. In the case of refunds     year. IRS instructions will stress taxpayers’ responsibilities in 
 on jointly led returns, the IRS will deposit the refund into an    communicating with their IRA trustees and advise them that, 
 account of either or both spouses. For example, the IRS will       unless they provide advance notication, their trustees can 
 deposit a joint refund into an individual retirement account of 
                                                                    assume the deposits are for the year in which the deposit is 
 one spouse. If you place restrictions on the types of accounts or 
                                                                    made.
 ownership for which you accept direct deposits, please inform 
 your customers.

                                                                                                   Speed, safety and choice — with
                                                                                                   direct deposit you can have it all!
                                                                                                   Split your refund among as many  
                                                                                                   as three accounts.






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